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Presentation materials for financial results6099ELAN CorporationInformation and Communications, Services and Others

Financial Results Presentation for the Second Quarter of the Fiscal Year Ending December 2026

Cumulative results for the second quarter of the fiscal year ending December 2026 showed higher revenue and profits, driven by increases in the number of facilities contracted for CS Set (care-service package) and the number of users. The gross profit margin also improved following a change in the amortization method for Lifte (original patient garments), and revenue and operating profit exceeded the first-half forecasts as of February.

Worth reading
64In focus
Scored from 5 of 6 sections
Direction
Improvement
Direction inferred from the company’s description.
Scale
2685
¥ million (year-on-year increase in revenue)
Wording
Conditional
How definitive the wording is.

Contents of this document

Presentation materials for financial resultsSecond quarter of the fiscal year ending December 202611 items taken from the company’s own explanation
Financial Results Figures (The key points of this material are explained below)
Net Sales¥29,525 million+10.0%
Operating profit¥2,641 million+28.3%
Ordinary income¥2,591 million+27.5%
Net income¥1,738 million+27.2%
Gross Profit Margin22.6 %
Operating profit margin8.9 %
Selling, general and administrative expenses¥4,040 million
Full-year earnings forecast
Net Sales
¥60,800 million
Operating profit
¥5,000 million
Ordinary income
¥5,000 million
Profit attributable to owners of the parent
¥3,200 million
EPS
¥52.81
What the company explained in this material
Breakdown of Factors Affecting the ChangeReasons cited by the Company for the change in the figures.
  • Increase in users accompanying new CS Set contracts
  • Change from immediate expensing of Lifte to amortization over three years
  • Year-on-year decrease in the number of Lifte installations

The company identifies the factors but does not state the amount attributable to each one.

Assumptions Underlying the Business OutlookThe assumptions used by the company in preparing its forecast.
  • AssumptionsImpact of rising costs
    FiguresLimited as of Q2. From Q3 onward, medium to high impact expected for linen, medium impact for consumables, and high impact for disposable diapers
  • AssumptionsPassing Through Price Increases
    FiguresSome impact from Q2, expected to become evident from Q3 onward
New initiatives
  • Acquisition of new CS Set facilities
  • Expansion of value-added services and new products
  • Investment in new businesses and overseas operations
  • Consideration of M&A
  • Design of performance-linked stock options
Key KPIsA metric the company considers important as a management benchmark.
  • Number of contracted facilities at period-end2,942 Facility
    Year on year against the same period last year+9.3%
  • Cancellation rate excluding closures and other factors2.9 %
  • Monthly users (average during the period)501,774 people
    Year on year against the same period last year+7.7%
  • Facilities using CS Set R380 Facility
  • Facilities using CS Set LC312 Facility
  • Facilities using Lifte549 Facility
  • Facilities using Smile Wear112 Facility
  • Number of synergies realized with M3116 Engagements
Unit price and quantity metricsThese figures show sales broken down by price and volume.
Number of contracted facilities2,942
Monthly active users501,774
Segment results
Domestic
Net Sales
¥28,694 million
Operating profit
¥2,622 million
Overseas (Vietnam)
Net Sales
¥831 million
Operating profit
¥18 million
Medium-term management plan targets
Net Sales
2026608 Hundreds of millions of yen
2028800 Hundreds of millions of yen
Operating profit
202650 Hundreds of millions of yen
202875 Hundreds of millions of yen
Operating profit margin
20268.2 %
20289.4 %
ROE
202825 %
Financial targets
ROE
2025 actual20.5 %
2028 target25 %
Cost of capital
7～8
Number of employees
1,498 People
Record date31 December 2025
Annual Dividend
End of period
¥16 per share
Payout ratio
30.3
Contents of this document
ItemDetails
Document typePresentation materials for financial results
Fiscal Period CoveredSecond quarter of the fiscal year ending December 2026
Net Sales¥29,525 million (YoY +10.0%)
Operating profit¥2,641 million (YoY +28.3%)
Ordinary income¥2,591 million (YoY +27.5%)
Net income¥1,738 million (YoY +27.2%)
Gross Profit Margin22.6 %
Operating profit margin8.9 %
Selling, general and administrative expenses¥4,040 million
Full-year earnings forecastNet Sales ¥60,800 million / Operating profit ¥5,000 million / Ordinary income ¥5,000 million / Profit attributable to owners of the parent ¥3,200 million / EPS ¥52.81
Segment resultsDomestic Net Sales ¥28,694 million / Operating profit ¥2,622 million / Year on year against the same period last year Not disclosed / Overseas (Vietnam) Net Sales ¥831 million / Operating profit ¥18 million / Year on year against the same period last year Not disclosed
Breakdown of Factors Affecting the ChangeFactors Increase in users accompanying new CS Set contracts / Amount Not disclosed, Factors Change from immediate expensing of Lifte to amortization over three years / Amount Not disclosed, Factors Year-on-year decrease in the number of Lifte installations / Amount Not disclosed
Key KPIsIndicator name Number of contracted facilities at period-end / Value 2,942 Facility / Year on year against the same period last year 9.3 Facility, Indicator name Cancellation rate excluding closures and other factors / Value 2.9 % / Year on year against the same period last year Not disclosed, Indicator name Monthly users (average during the period) / Value 501,774 people / Year on year against the same period last year 7.7 people, Indicator name Facilities using CS Set R / Value 380 Facility / Year on year against the same period last year Not disclosed, Indicator name Facilities using CS Set LC / Value 312 Facility / Year on year against the same period last year Not disclosed, Indicator name Facilities using Lifte / Value 549 Facility / Year on year against the same period last year Not disclosed, Indicator name Facilities using Smile Wear / Value 112 Facility / Year on year against the same period last year Not disclosed, Indicator name Number of synergies realized with M3 / Value 116 Engagements / Year on year against the same period last year Not disclosed
Unit price and quantity metricsRevenue per facility Not disclosed / Number of contracted facilities 2,942 / Monthly active users 501,774
Number of employees1,498 People
Assumptions Underlying the Business OutlookAssumptions Impact of rising costs / Figures Limited as of Q2. From Q3 onward, medium to high impact expected for linen, medium impact for consumables, and high impact for disposable diapers, Assumptions Passing Through Price Increases / Figures Some impact from Q2, expected to become evident from Q3 onward
Medium-term management plan targetsNet Sales 2026 608 Hundreds of millions of yen / 2028 800 Hundreds of millions of yen / Operating profit 2026 50 Hundreds of millions of yen / 2028 75 Hundreds of millions of yen / Operating profit margin 2026 8.2 % / 2028 9.4 % / ROE 2028 25 %
Financial targetsROE 2025 actual 20.5 % / 2028 target 25 % / Cost of capital 7～8
Annual DividendAnnual Not disclosed / Interim Not disclosed / End of period ¥16 per share
Payout ratio30.3
New initiativesAcquisition of new CS Set facilities, Expansion of value-added services and new products, Investment in new businesses and overseas operations, Consideration of M&A, Design of performance-linked stock options
Items this document does not state (10)
Results for the three months of the current quarterProgress against full-year forecastSelf-assessment against the planNumber of stores and locationsRisk amount incorporated into the outlookAcquisition of treasury sharesCapital expendituresOrders received and order backlogMarket Size / ShareKey points of the Q&A

These are items the company does not state in this document. We do not leave them blank, nor fill them in from other sources or by inference.

The reasons the company gives

The company's own explanation, not something inferred from the numbers.

The increase in revenue was primarily attributable to the increase in users accompanying 182 new CS Set contracts and 70 cancellations. The improvement in operating profit and gross profit margin was primarily attributable to changing the amortization method for Lifte (original patient garments) from immediate expensing to amortization over three years. The company explained that the effects of passing through higher prices began to emerge partially in the second quarter and are expected to become evident from the third quarter onward.

How to read this page

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Corrections happenIf the company reissues this disclosure, the page is rebuilt from the corrected version and the revision number moves up.
Financial Results Presentation for the Second Quarter of the Fiscal Year Ending December 2026 | ELAN Corporation (6099) timely disclosure | Komori